Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
AIFTA Certificates of Origin may be rejected only through compliance with the domestic verification safeguards in Rules 7(c) and 7(d); suspected fraud does not remove those requirements under Rule 23. Delayed, partial verification and an unauthenticated foreign finding of non-authenticity, without origin test reports, signature evidence or authenticated underlying material, do not establish fraudulent origin or justify denial of preferential tariff treatment. Extended limitation for customs recovery requires proof of the importer's positive collusion, wilful misstatement or suppression, including conscious participation in certificate falsification. Non-culpatory statements and absent evidence of knowledge or fraud do not sustain duty, interest or penalties under the extended period.
AIFTA Certificates of Origin may be rejected only through compliance with the domestic verification safeguards in Rules 7(c) and 7(d); suspected fraud does not remove those requirements under Rule 23. Delayed, partial verification and an unauthenticated foreign finding of non-authenticity, without origin test reports, signature evidence or authenticated underlying material, do not establish fraudulent origin or justify denial of preferential tariff treatment. Extended limitation for customs recovery requires proof of the importer's positive collusion, wilful misstatement or suppression, including conscious participation in certificate falsification. Non-culpatory statements and absent evidence of knowledge or fraud do not sustain duty, interest or penalties under the extended period.
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